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State Comptroller DiNapoli Releases Audits
… and retired State, participating local government, and school district employees, and their dependents. The Empire Plan is …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-auditsUnited HealthCare – Overpayments for Services Provided by Long Island Laparoscopic Surgery
… and retired State, participating local government, and school district employees, as well as their dependents. The Empire …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-long-island-laparoscopic-surgeryUnited HealthCare – Overpayments for Services Provided by Eastern Orange Ambulatory Surgery Center
… and retired State, participating local government, and school district employees and their dependents. The Empire Plan is …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-eastern-orange-ambulatory-surgery-centerDiNapoli Announces Latest Fiscal Stress Scores
… with non-calendar fiscal years were designated in stress. School district scores are released in January. For FYE 2024, the …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-announces-latest-fiscal-stress-scoresArchived: Legislative Session 2015 –2016
… S.5795 (Marcellino) – To provide increased transparency in school district fiscal operations by requiring publication of …
https://www.osc.ny.gov/legislation/archived-legislative-session-2015-2016Cost-Saving Ideas: Managing Your Travel and Conference Expenses
… find the rates. Sales tax exemptions Local government and school district employees who travel for official business purposes …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-your-travel-and-conference-expensesOpinion 2003-4
… for public roads) RATIFICATION -- Claims (purchase by fire district of holiday decorations for public roads) TOWN LAW §176(4-a), (9): A fire district is not authorized to purchase holiday decorations for public roads within the district. Further, since the board of fire commissioners, as …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4Danby Fire District – Claims Audit (2020M-149)
… the Board of Fire Commissioners (Board) of the Danby Fire District (District) adequately audited claims to ensure purchases had supporting documentation and were proper District expenditures. Key Findings The Board did not … the Board of Fire Commissioners Board of the Danby Fire District District adequately audited claims to ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/danby-fire-district-claims-audit-2020m-149Selkirk Fire District – Procurement of Professional Services (2021M-55)
… Determine whether Selkirk Fire District District officials solicited competition for …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/09/selkirk-fire-district-procurement-professional-services-2021m-55Brighton Fire District No. 5 - Credit Card and Travel Expenditures (2018M-60)
… supported by adequate documentation and a proper use of District money. Key Findings The Board and District officials could not demonstrate whether … payments of approximately $169,000 were a proper use of District money. Travel and car rental costs of approximately …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/13/brighton-fire-district-no-5-credit-card-and-travel-expenditures-2018m-60Preston Fire District – Board Oversight (2025M-87)
… Did the Preston Fire District District Board of Fire Commissioners Board provide …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/preston-fire-district-board-oversight-2025m-87Opinion 88-33
… to serve previously unserved properties within the district) IMPROVEMENT DISTRICTS -- Expenses (allocating cost … and Duties (use of general fund moneys to pay cost of district improvements); (authority to compromise claim) TOWN … the laterals were described in the original plans for the district or where the cost of the laterals will exceed the …
https://www.osc.ny.gov/legal-opinions/opinion-88-33Opinion 94-8
… for principal office) - - Eligibility (deputy fire district treasurer) TOWN LAW, §177-b; PUBLIC OFFICERS LAW, … to qualify for appointment as deputy treasurer of a fire district, an individual must meet the same requirements as those applicable to the fire district treasurer. You ask what are the qualifications for …
https://www.osc.ny.gov/legal-opinions/opinion-94-8Opinion 91-4
… and Equipment (transfer of by village to joint fire district without consideration) VILLAGES -- Powers and Duties (transfer of firefighting equipment to joint fire district without consideration) CONSTITUTIONAL LAW -- Gifts … by village of firefighting equipment to joint fire district without consideration) TOWN LAW, §189-b; STATE …
https://www.osc.ny.gov/legal-opinions/opinion-91-4Opinion 2008-3
… FUNDS -- Capital Reserve Fund (authority of a fire district to make cash refunds of unexpended monies in a … 6-g: Absent a special act of the State Legislature, a fire district may not make cash refunds to its taxpayers of … longer needed for capital purposes. You state that a fire district created a capital reserve fund in 1973 and annually …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3Financial Oversight of the Advantage After School Program (Follow-Up)
… audit report, Financial Oversight of the Advantage After School Program (Report 2016-S-39 ). About the Program The … is responsible for administering the Advantage After School Program (Program). The Program offers a range of … activities that integrate what happens in the school day with less formal learning experiences and …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/financial-oversight-advantage-after-school-program-followSunshine Developmental School – Compliance With the Reimbursable Cost Manual
… whether the costs reported by the Sunshine Developmental School on its Consolidated Fiscal Reports (CFRs) were … ended June 30, 2011. Background The Sunshine Developmental School (Sunshine Developmental) provides special education … York City Department of Education (DoE), as well as other school districts and counties whose children are served by …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/sunshine-developmental-school-compliance-reimbursable-cost-manualMilestone School for Child Development – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by the Milestone School for Child Development (Milestone) on its Consolidated … fiscal years ended June 30, 2012. Background The Milestone School for Child Development provides full-day preschool … the ages of three and five years. During the 2012-13 school year, Milestone serviced about 110 students. The New …
https://www.osc.ny.gov/state-agencies/audits/2015/07/17/milestone-school-child-development-compliance-reimbursable-cost-manualGreenville Fire District – Investment Program (2023M-106)
… To determine whether Greenville Fire District District officials managed a comprehensive …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/greenville-fire-district-investment-program-2023m-106Lansing Fire District – Investment Program (2023M-62)
… – pdf] Audit Objective Determine whether Lansing Fire District (District) officials developed and managed a comprehensive investment program. Key Findings District officials did not develop and manage a comprehensive … audit lansing fire district …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/09/01/lansing-fire-district-investment-program-2023m-62